Course Assurance Audit and Professional Ethics

The Audit, Assurance, and Professional Ethics course is a core course required for all undergraduate students in the Accounting Study Program at the Faculty of Economics and Business, Surabaya State University. The topics covered in this course include the audit market, audit theory, audit and assurance services, the public accountant code of ethics, risk-based auditing, and the stages of the audit process: pre-audit assignments, risk assessment, responses to assessed risks, and the completion and reporting of audits on financial statements. It also covers current research issues in the field of auditing and the audit profession. The study material draws on a variety of materials on the latest developments in audit theory, concepts, and practices. The learning outcomes of this course are expected to provide students with basic audit knowledge and competencies.

Program Objectives (PO)